{"data":{"id":"us/47-cfr-32.4510","jurisdiction":"us","citation":"47 CFR 32.4510","heading":"Capital stock.","body":"(a) This account shall include the par value, stated amount, or in the case of no-par stock, the amount received for capital stock issued and outstanding.\n(b) Subsidiary records shall be maintained so as to show separately each class of stock.\n(c) This account shall be charged with the book amount of any stock retired.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart C—Instructions for Balance Sheet Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"85de4e73b3b4fc79301b7478a2e6c5f81ff4e333f8eb1f425920d38f1d7fa83c","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.4370","next":"us/47-cfr-32.4520"},"notice":"GroundRules: Original legal text. Not legal advice."}